Ohio – Voluntary Disclosure Program

SALT Report 2404 – The Ohio Department of Taxation issued updated guidance regarding its sales and use tax voluntary disclosure program. The program allows taxpayers with unpaid sales and use tax liabilities to come forward and resolve these liabilities without Continue reading Ohio – Voluntary Disclosure Program

West Virginia – Horizontal Well Exemption Terminated

SALT Report 2403 – The West Virginia Legislature passed a bill that terminates the tax exemption for all natural gas and oil produced from a well that has not produced marketable quantities of natural gas or oil for the five Continue reading West Virginia – Horizontal Well Exemption Terminated

Colorado – Filing an Appeal or Power of Attorney and Amending a Return Online

SALT Report 2402 – The Colorado Department of Revenue issued guidance regarding how to use Revenue Online to quickly amend a return, submit Power of Attorney documents or protest taxes due. Revenue Online requires that you sign up and obtain Continue reading Colorado – Filing an Appeal or Power of Attorney and Amending a Return Online

Mississippi – Newly Enacted Sales and Use Tax Exemptions

SALT Report 2401 – Mississippi has enacted legislation that provides sales and use tax exemptions for durable medical equipment, home medical supplies, sales to Mississippi Blood Services, as well as for honey bees and the items necessary to raise honey Continue reading Mississippi – Newly Enacted Sales and Use Tax Exemptions

North Dakota – Exemption for Wind-Powered Electrical Generating Facilities Extended

SALT Report 2400 – The North Dakota State Legislature has extended the state’s sales tax exemption for purchases used in power plant construction or production, and for equipment, environmental upgrading, and oil refinery or gas processing that will be used Continue reading North Dakota – Exemption for Wind-Powered Electrical Generating Facilities Extended

North Dakota – Retailer Reimbursement Increased

SALT Report 2399 – The North Dakota State Legislature amended the regulation regarding the deduction that retailers can take as a reimbursement for collecting sales and use taxes on behalf of the state. House Bill 1464 provides that for taxable Continue reading North Dakota – Retailer Reimbursement Increased